||All England Reporter
|| All ER (D) 19 (Nov)
||Court of Justice of the European Communities (Third Chamber)
Judges Lindh (President of the Sixth Chamber, acting as President of the Third Chamber), Rosas and Lohmus (Rapporteur)
||29 October 2009
European Community - Value added tax - Exemption - Disposal by parent company of subsidiary and of holding in controlled company - Scope of VAT - Supplies of services acquired as part of share disposal transactions - Deductibility of VAT - Sixth Council Directive (EEC) 77/388, arts 2, 4, 13B(d)(5), 17 - Council Directive (EC) 2006/112, arts 2, 9, 135(1)(f), 168.
European Community Value added tax. In the course of proceedings in respect of value added tax paid on supplies of services as part of a share disposal transaction, the European Court of Justice gave preliminary rulings concerning the interpretation of arts2, 4, 13B(d)(5) and 17 of the Sixth Council Directive (EEC) 77-388 (on the harmonisation of the laws of the member states relating to turnover taxes - common system of value added tax: uniform basis of assessment, as amended, and of arts2, 9, 135(1)(f) and 168 of Council Directive (EC) 2006-112 (on the common system of value added tax).
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports